Analytical work at the enterprise is carried out by a special group. It can be autonomous or included in any division. IN Lately Controlling units are created, whose main functions include this activity. In separate, especially difficult situations use the services of consultants. In small enterprises, this work may be assigned to one of the deputy managers or an expert.

To understand the functions of IAS, it is necessary to study information exchange related to analytical work. In a general setting, analysis is based on processing information that analysts must obtain somewhere and producing information to interested individuals or organizational units. The place of the analytical process in the chain of other management-related processes is shown in Figure 5.

Figure 5. Place of analysis in the management decision-making chain

All sources of information for analysis can be divided into internal and external.

Internal sources include:

· Accounting, including analytical and warehouse;

· statistical accounting;

· Management Accounting;

· business correspondence;

· materials of various studies and surveys performed at the enterprise;

· current documentation, including audit materials and audits etc.;

· recorded survey data;

· oral information;

· information from databases operated by the enterprise EIS and autonomous automated workstations (AWS);

Of the listed types of accounting, accounting and statistical are classified as mandatory types accounting

External sources of information include:

· installation information from government agencies and higher organizations (for dependent enterprises) these are legal and governing documents, instructions, etc., defining the operating conditions,

· information from specialized information organizations and their information repositories, these include various funds, financial and exchange, etc.;

· library collections and information repositories;

· mass media and specialized information;

· global informational resources, for example the Internet and others;

· business intelligence data and other possible sources of information.

On the other hand, the analysis service provides information to interested consumers. Its main consumers are decision makers (DMs).

The enterprise must establish a procedure for access to such information due to its special value and sometimes confidentiality.

From the point of view of analytical systems, information can be divided into:

· Aggregated data,

· Historical data,

· Forecasted data.

Aggregated data. The user doing the analysis is rarely interested in detailed data. Moreover, the higher the level of the user (manager, manager, analyst), the higher the level of aggregation of the data used by him to make decisions. Let's take the example of a car sales company. The commercial director of such a company is of little interest in the question: “What color Zhiguli does one of its managers, Petrov, sell most successfully: white or red?” It is important for him which models and which colors are preferred in a given region.

Historical data. The most important property of data in analytical tasks is their historical nature. After it was recorded that Petrov in June 2004. sold 2 Volga cars and 12 Zhiguli cars, data about this event becomes a historical (accomplished) fact. And after information about this fact is received, verified and entered into the database, it can be read from there as many times as desired, but it cannot and should not be changed.

Another inherent property of historical data is the mandatory specification of the time to which this data corresponds. Moreover, time is not only the most frequently used sampling criterion, but also one of the main criteria by which data is organized during processing and presentation to the user.

Many organizations use both conventional and proprietary calendar cycles ( fiscal year may not begin in January as a calendar year, but, for example, in June); time is a standard parameter of almost any analytical, statistical or financial function (forecast, cumulative total, carryover stock, moving average, etc.).

Projected data. When we talk about the immutability and static nature of data in analytical systems, we mean the immutability of exclusively historical data (data describing events that have already occurred). This assumption in no way applies to forecast data (data about an event that has not yet occurred). And this point is very significant.

For example, if we build a forecast of sales volume for June 2005. for manager Petrov, then as actual (historical) data for 2004 becomes available, this figure can and will be changed and refined many times. Moreover, quite often forecasting and modeling affects not only future events that have not yet occurred, but also past events that have already occurred. For example, the analysis: “what will (would) be..., if (would)...?” is based on the assumption that the values ​​of some data, including those from the past, are different from real ones.

At first glance, we contradict ourselves when we talk about data immutability as a fundamental property of an analytical system. But that's not true. This apparent contradiction, on the contrary, emphasizes and reinforces the importance of the requirements for the immutability of historical data. No matter how much we exercise (for example, when analyzing: “what... if..?”) with the value of sales volume for June 2004, the values ​​of historical (real) data should remain unchanged.

From a technical point of view, data sources for analysis can be presented in the following basic forms:

· in the form of files of a certain format (previously the most common format was DBF files, but now the XML format is beginning to occupy an increasing share);

· in the form of relational databases familiar to most specialists, in which primary or aggregated information is stored;

· in the form of data warehouses that collect information from various subject transactional databases and perform its aggregation and systematization;

· in the form of information obtained from reports, when, in the process of performing analytical work, the results (aggregates) of one report become a source of data for other reports, thereby being a source element of the overall technological chain when performing analysis;

· information obtained directly by calling remote procedures in subsystems external to the analytical one or even information systems. This technology is implemented in many programming languages, on most technology platforms and is based on the complex ideology of remote procedure call (RPC - Remote Procedure Call);

· traditional Internet sites of various media, news agencies and ordinary companies, depending on the type and content of information required;

· “WEB services”, interaction with which is based on the SOAP and XML protocol and which, according to the basic concept, should be registered in directories and accessible via the UDDI protocol - the main goal of this concept is to create a single flexible infrastructure for the automated interaction of information systems of different companies in order to provide -or information services(services) via the traditional Internet. This is where the name itself comes from – WEB Services.

Topic 3. Information and analytical system as a tool for conducting economic analysis

1. General concept information and analytical system.

2. Functions and scope of application of IAS.

3. Classification of analytical systems .

4. Concepts for constructing information systems.

5. General structure information analytical system.

1. General concept of information and analytical system.

Modern stage development of market relations in Russian economy characterized by the beginning of economic recovery. Today, an increasing number of organizations are coming to understand that without timely and objective information about the state of the market, forecasting its prospects, constant assessment of the effectiveness of the functioning of their own structures and analysis of relationships with business partners and competitors, their further development becomes almost impossible. Knowledge about ongoing economic processes begins to acquire decisive importance. The success of business is influenced by both objective and subjective factors. Objective factors include:

· patterns of economic processes,

· legal environment,

· unwritten rules and traditions of doing business,

· economic conditions, etc.

Of great importance is the subjective factor, which is understood as the influence on the course of business processes of the enterprise’s employees and, in particular, decision makers (DMs).

To develop and make decisions appropriate to the current situation, information is needed that must meet the requirements of completeness, reliability, timeliness (relevance), and usefulness.

A fundamental role in the preparation of decision-making is played by its justification based on the information available to the decision-maker. It is usually obtained from various internal and external sources. In the interests of developing an adequate solution, internal information resources are used, which consist of reflecting the activity (functioning) of an object in documents and other types and methods of collecting, processing, and storing information. As well as information resources external to the object, for example (if it is an enterprise) - corporations, industries, regions, as well as global ones - from funds mass media, special literature, world information network Internet, etc.

Thus, the boundaries of the information space as a reflection of the activities of the enterprise and its interaction with external environment, within which decisions are made, go far beyond the boundaries of the enterprise.

These circumstances force the use of currently available highly developed software and hardware tools. The widespread and effective use of these tools has become one of the factors for the survival and success of an enterprise in conditions of intense competition. Automated information systems have become widespread.

The problem of analyzing initial information for decision making turned out to be so serious that a separate direction or type of information systems appeared - information and analytical systems (IAS).

Information and analytical systems (IAS) are designed to help in making management decisions based on data obtained in real time. IAS is a modern, highly effective tool for supporting strategic, tactical and operational management decisions based on the visual and prompt provision of the entire necessary set of data to users responsible for analyzing the state of affairs and making management decisions. The complex of information and analytical systems affects the entire management vertical: corporate reporting, financial and economic planning and strategic planning.

Sources of information provide completeness of the initial data for analysis.

In relation to the enterprise external And internal

External sources of information are formed outside of this enterprise. This:

1. Regulatory acts (Laws, Presidential Decrees, Decrees of the Government and local authorities).

2. Regulatory information from departments (Central Bank, Federal Commission for Securities Markets, natural monopolies, etc.).

3. Statistical collections;

4. Reference and analytical information.

5. Reporting of other economic entities (financial and accounting, statistical, etc.).

6. Other sources.

Domestic sources of information are formed within a given enterprise.

By method of formation sources of information are divided into accounting And off-account.

TO accounting sources of information include: reporting of all types of internal accounting, accounting registers, primary accounting documents, electronic credential databases.

Off-account sources of information include the following:

1) Materials, acts, conclusions:

Internal and external audit;

Intradepartmental and interdepartmental audits;

Activity checks tax service, credit institutions, territorial agencies for financial recovery and etc.;

Laboratory and medical-sanitary control;

Professional consulting firms;

Print, media, Internet;

Regional statistics departments;

Personal contacts with performers.

2) Technical and technological documentation.

3) Data from special surveys.

4) Memos, correspondence with counterparties.

6) Planning and regulatory sources of information: materials from plans being developed; standards, estimates, price tags; project assignments.

The quality of economic analysis is determined by the quality of the initial economic information and the quality of its processing. Currently, due to a radical reorientation economic theory and practice there is a transformation of the system economic indicators, requirements for accounting and other sources of information are changing.

The quality of the initial information in the analysis is assessed according to four main criteria:

Completeness (with minimal volume);

Credibility;

Timeliness of formation;

Possibility of use.

The quality of the initial information, in turn, depends on:

Quality and completeness of accounting information;

The quality and completeness of internal information, including regulatory information (availability, regulation in legislation and methods, completeness).

Quality of accounting policies.

Accounting policies directly affect the value of accounting, calculation and planning indicators, which are calculated using similar methods. Accounting policy is a set of accounting methods: primary observation, value measurement, grouping and final generalization.

The main points of accounting policy include:

Recognition of the fact of economic life;

Valuation (choosing a method for valuing types of property and liabilities).

Basic elements of accounting policies:

1. Working chart of accounts accounting, including synthetic and analytical accounts.

2. Forms of primary accounting documents (standard and internal).

3. Methods for assessing types of property and liabilities.

4. The procedure for conducting an inventory of property and liabilities.

5. Rules for document flow and technologies for processing accounting information.

6. Procedure for control over business transactions, as well as other solutions necessary for organizing accounting.

External (accounting tax)

Accounting policy:

internal(financial and management,

controlling)

Externalaccounting policy is of utmost importance for effective tax policy, for its optimization, for investment and credit attractiveness.

Eg, financial results organization directly depends on the alternative chosen by the enterprise, established in the PBU, namely:

1) method of calculating depreciation;

2) the method for assessing inventories of material resources;

3) the method of assessing work in progress;

4) methods for estimating balances finished products;

5) the method of reflecting revenue for products in accounting and reporting.

Internal accounting policies are necessary for the formation and justification of financial and economic decisions of a strategic and tactical nature.

Internal accounting policies are fixed in the form of internal company regulations, which are developed by the controlling service.

A precondition for analysis is a thorough check of the materials involved in the analysis. This is one of the important stages of analytical work.

The following control procedures may be used:

Checking arithmetic calculations;

Selective inventory;

Checking the logical and information linkage of reporting forms and registers;

Checking compliance with accounting rules and procedures;

Tracking - checking some primary documents, in particular on atypical articles and events.

An important factor, affecting the quality of analysis in modern conditions becomes quality of information processing. It is provided by: the methods used to carry out the analysis, the level of its technical and software, qualifications of specialists.

This publication contains answers to exam questions for the course “Economic Analysis”. Theoretical and practical materials on the main aspects of the economic analysis of an enterprise are considered: issues of analysis of the main and working capital, systems of material, labor and financial resources, production and sales volume management and much more. Structure teaching aid complies with the State educational standard of higher education vocational education. Designed for specialties 060400 “Finance and Credit”, 060500 “Accounting, Analysis and Audit”, 521600 “Economics”, 061700 “Statistics”, 061100 “Management”, 351000 “Crisis Management” and others.

A series: Tomorrow is the exam!

* * *

The given introductory fragment of the book Economic analysis (N.V. Klimova, 2010) provided by our book partner - the company liters.

Information sources of economic analysis

All sources of information for economic analysis are divided into planned, accounting and non-accounting.

TO planned sources include all types of plans that are developed at the enterprise (prospective, current, operational, technological maps, etc.), as well as regulatory materials, estimates, price list, etc.

Information sources accounting nature this is all data that contains documents of accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation. The information supplied by operational accounting characterizes the results of direct observation of production and economic processes during their execution. It is used to monitor the rhythm of production, timely detection of violations and enterprise management.

TO off-account sources include documents that regulate economic activity: state laws, presidential decrees, government and local government decrees, acts of audits and inspections, orders and instructions from farm managers, contracts, agreements, arbitration and judicial decisions, decisions of the labor collective council, technical and technological documentation, materials from special studies of the state of production at individual workplaces (timekeeping, photographs, etc.).

Of particular importance for all users is the internal information system - enterprise reporting, which characterizes the production, economic, social and financial activities of the organization. Of particular importance is the operational information reflected in the primary financial statements.

The economic information analyzed should be:

Relevant and relevant to the needs of the organization;

Objective, that is, the data should not depend on the personal interests of the analyst;

Unified, regardless of the source of its receipt;

Efficient in processing;

Useful for further repeated use.

Preparing information for processing includes checking data, ensuring their comparability, and simplifying numerical information.

The data is checked for good quality on both sides. Firstly, how complete the data is and whether it is formatted correctly. It is imperative to check the correctness of arithmetic calculations and the compliance of the indicators contained in the planning documentation with the approved plan target. Attention is drawn to the consistency of the indicators given in different tables and sources of information. This check is technical in nature.

Secondly, all data involved in the analysis are checked on their merits. In the process, it is determined to what extent this or that indicator corresponds to reality.

After checking for good quality, numerical information is brought into a comparable form.

The main ways to bring indicators into a comparable form are to neutralize the impact of cost, volume, quality and structural factors by bringing them to a single basis, as well as the use of average and relative values, correction factors, recalculation methods, etc.

Ways to bring indicators into comparable form

Given that volume factor discrepancies planned cost indicators must be recalculated to the actual volume of production and then compared with actual data.

Example: analysis of the amount of production costs.

Calculation algorithm:

1. Determine the actual amount of production costs:

Σ(K phi × C phi),

where K is the volume; C cost price; i specific type of product.

2. The planned amount of costs is adjusted to the actual volume of production for each type of product:

Σ(K phi × C pli).

3. The adjusted planned amount of production costs is subtracted from the actual amount of costs:

Σ(K phi × C phi) – Σ(K phi × C pl).

For neutralizing the influence of the cost factor(including inflation) the actual quantitative factor is recalculated to the planned prices Σ(K phi × C pli), the calculated value is compared with planned indicator:

Σ(K pli × T pli),

where C is the selling price.

Σ(K phi × C pli) – Σ(K pli × C pli).

For neutralizing the impact of the qualitative factor Most often, the volume of products obtained results in standard quality (for example, the basic fat content of milk). In cases where there is no baseline quality, and products are distributed among varieties, the problem of neutralizing qualitative differences can be solved as neutralizing the structural factor.

Neutralization of the structural factor. When calculating, sales prices of one period are used (usually planned or basic).

Calculation algorithm:

1. Calculate the planned production structure (total production volume is taken as 100%).

2. The actual production volume is recalculated to the planned structure.

3. The actual volume according to the planned structure is compared with the planned production volume:

Σ(V total × UD pli × Ts pli) – Σ(V total pl × UD pli × Ts pli).

Special attention attention should be paid to the identity of the methodology for calculating indicators. For example, capital productivity can be calculated for the entire amount of fixed assets, for production fixed assets, or only for their active part. If there is a methodological discrepancy between the indicators, different results will be obtained, leading to an incorrect analytical assessment.

After comparability of indicators, numerical information is simplified by reducing the decimal places of numbers, and then analytical data processing begins, i.e., calculation and analysis of calculation results.

“Using MS Excel for economic calculations” (17 hours)

EXPLANATORY NOTE

Principles for selecting content

Profile training should ensure the social adaptation of students to current socio-economic conditions, provide certain knowledge, skills and abilities for the implementation of professional activities, and provide the opportunity to develop their abilities in the direction to which they are most inclined. A modern school graduate must have a culture of thinking sufficient to continue studying in higher education. educational institution chosen direction and be able to apply the knowledge he has acquired to solve problems that arise in his future professional activity. In addition, it is necessary that the high school student has experience of real activities within the most general professional areas so that he can try on a social role.

The proposed elective course “Application of MS Excel for economic calculations” in the amount of 17 hours is intended for students of 11 classes of the socio-economic profile of secondary schools. The knowledge gained from studying this elective course is of great importance for students in the field of practical economics and in their further education in the economic field.

The activities of any specialist in the information space require, first of all, the ability to automate information processing processes. And this automation must occur in an accessible environment. There are many software products for specialists economic directions with a narrow specialization: for accountants, managers, financiers and other professionals. In many cases comprehensive solution any economic problem can be solved by modern spreadsheets.

Increasing the effectiveness of socio-economic specialized education is achieved by studying economic processes various methods. The elective course “Using MS Excel for Economic Calculations” allows you to gain practical skills in solving economic issues using spreadsheets, using mathematical methods and algorithms for economic calculations, the organization of which leads to a deeper understanding of the theoretical foundations of economics. Training is based on students’ knowledge gained in classes in computer science and ICT, economics, mathematics and other general education subjects. That is, it is assumed that the economic terms necessary for solving the problems of this program are studied by students in the relevant economics courses, and within the framework of this course they receive their specification and clarity.

The content of this elective course involves further deepening and detailing the knowledge acquired by students, both taking into account the development of hardware and software, and taking into account a much greater practical orientation, since when solving professionally oriented problems, students not only learn more deeply economic concepts, which are key for students of socio-economic backgrounds, but also achieve informed computer skills. In addition, solving problems with economic content when using MS Excel enriches social experience, systematizes the knowledge they have acquired, helps them more easily master professional terminology, and develops the ability to create algorithms for specific economic calculations.

In the ratio of theoretical and practical classes in the program, the advantage is made towards the practical activities of students, since it is the activity-based approach that develops the creative abilities of schoolchildren. Tasks of different levels of complexity allow you to create an individual educational trajectory for each student and take into account the pace of work of each student in the learning process.

Purposeof this program is that students receive practical experience solving professionally oriented problems using special economic opportunities MS Excel spreadsheets.

To do this, it is necessary to solve the following training tasks:

· To consolidate theoretical knowledge and definitions of economics, without which it is impossible to solve economic problems;

· Show the possibility of effective use of information technologies in the economy;

· Teach students to use MS Excel to work with economic information;

· Develop the ability to rationally use the capabilities of MS Excel in the economic sphere;

· Develop practical skills in economic calculations using MS Excel;

· Analyze the capabilities of graphical forecasting methods in MS Excel for making economically sound decisions;

· Develop skills in solving economic optimization problems using MS Excel.

· Demonstrate an analysis of the results obtained using MS Excel.

Structure of trainees' activities

Forms of activity

Training is structured using the following forms of classes:

Lecture

The lectures present the minimum required amount of information from the subject area under consideration: key theoretical issues, information about the software used, the main solution technologies. To support the lecture course, students are offered thematic presentations.

Practical lesson

When conducting practical classes, developmental exercises are used that present algorithmic instructions for solving a specific problem. The logical sequence of exercises allows for a more individualized learning process and ensures that students acquire the necessary skills and abilities.

Independent work

Under independent work refers to tasks that require students to make independent generalizations and conclusions, comprehend their activities and encourage them to master self-learning technologies. These include: homework, written and some practical exercises.

Check of knowledge

Carried out in the form of tests, control tests. The results of the work completed by students are assessed. Knowledge testing is carried out in the form of current and final control. Works are assessed using the usual five-point system.

Requirements for students' knowledge and skills

As a result of training, the student should know:

Terminology and theoretical basis economics necessary for the selected range of economic calculations;

Features, advantages and disadvantages of MS Excel when carrying out economic calculations;

Methods defined by the course of economic calculations;

Basic algorithms for financial calculations carried out by MS Excel and methods of application financial functions, built into MS Excel;

Organization and key operations with databases in MS Excel;

Graphical capabilities of MS Excel and graphical forecasting method;

Methods for analyzing economic information in MS Excel used for decision making.

Be able to:

Choose methods to solve a specific economic problem;

Create algorithms for solving problems in the economic sphere;

Perform economic calculations in MS Excel;

Use financial functions for financial calculations;

Perform sorting, filtering, summarizing and summary reports in databases organized on the basis of lists in MS Ecxel;

Select the type of graphical display of economic information depending on its nature;

Apply graphical forecasting methods MS Excel to make economically sound decisions;

Solve economic optimization problems using MS Excel;

Competently interpret the result obtained using MS Excel.

Have skills:

· Using MS Excel to work with economic information;

· Creation of algorithms for economic calculations;

· Carrying out economic calculations using MS Excel;

· Carrying out basic operations with databases in MS Excel;

· Application of the graphical forecasting method using MS Excel for economic processes;

· Solving economic optimization problems using MS Excel;

· Conducting virtual economic experiments and analyzing the results obtained in MS Excel.

THEMATIC PLANNING

Topic 1. Organization of economic calculations in MS Excel

Features of economic information. Technology of electronic processing of economic information. Stages of economic calculations using MS Excel spreadsheet processor. Formats used in economic calculations, formulas. Toolbar and its configuration. Operations with sheets. Model formatting. Operations with rows and columns. Multi-window operating mode. Functions used in solving economic tasks. Fill marker. Errors in formulas and their elimination.

Calculations of the marginal product of labor, price elasticity of demand, marginal rate of substitution, market demand, budget line schedule. Determination of equilibrium price. Calculation of company profits.

Classification of built-in financial functions of MS Excel. Specifics of application of financial functions. Arguments from financial functions. Analysis of data when paying out simple and compound interest by deposit. Calculations of the final amount of a deposit or loan. Determining the term financial transaction. Calculations of the initial deposit or loan amount. Determining the interest rate. Function syntax: PS, BS, NPER, BET. Functions for calculating loans and borrowings. Algorithms for calculating loans and borrowings. Function syntax: PLT, PRPLT, OSPT. Basic algorithms for calculating depreciation used in MS Excel. Using financial functions to calculate depreciation. Function syntax: APL, ASCH, FOO, DDOB, PUO.

Solving problems to determine the future value of a deposit at a constant interest rate. Solving problems of determining the current value of fixed periodic payments. Solving problems of finding the number of periods of constant payments to achieve a given final contribution amount. Finding the interest rate. Calculation of loans and borrowings. Drawing up a loan payment plan. Calculation of depreciation. Calculation of depreciation using the straight-line method. Calculation of depreciation using the sum of numbers method. Comparison of calculation results using various methods.

The concept of a list in MS Excel. Use the autocomplete feature for lists. Create custom lists. Processing lists: searching, sorting, filtering, summarizing. Technology for creating a pivot table. Pivot Table Wizard. Grouping and updating data in pivot tables. Advantages and disadvantages of using MS Excel spreadsheets as databases.

Monitoring the state of resources in the Sales Analysis database. Sales details of the Sales Analysis database. Operational accounting of sales in the “Sales Analysis” database. Preparation of decisions using Pivot tables in the Sales Analysis database.

Section II. Using business graphics in economic calculations

Graphic representation of data from various economic processes, as well as values ​​calculated on their basis. The need for graphical interpretation of data. Tools for graphical presentation of data. Create charts and graphs. Purpose and capabilities of the Chart Wizard. Choosing a chart type depending on the nature of the data. Types of diagrams. Interpretation of data presented in graphical form. Individual elements diagrams. Changing charts and graphs, their detailing. Possibility of combining diagrams.

Constructing an indifference curve. Budget line study. Graphical solution for finding the equilibrium price. Graphic interpretation of the firm's optimal output (by comparing marginal revenues with marginal costs).

The concept of function approximation. The concept of trend. Types of trend lines created by graphical approximation in MS Excel. Chart types that support trend lines. Organizing a trend line without creating data to build it. Selecting the appropriate trend line for specific data. Forecasting based on trend line. The degree of accuracy of approximation of the process under study.

Approximation methods. Implementation of the least squares method in MS Excel for the proposal function. Forecasting the function of sales volume, specified by an observation table, graphically in MS Excel.

Topic 1. Parameter selection

Method of successive iterations. A tool for selecting a single parameter with simultaneous control of the resulting value. The concept of target and influencing cells. Limit number of iterations. Relative error of the result. Stages of solving problems using “Parameter Selection”. Possibility of using “Parameter Selection” when there are several solutions.

Determination of equilibrium price. Using the “Parameter Selection” function when calculating the deposit amount taking into account inflation. Search for an interest rate using “Parameter Selection” in the conditions of periodic variable payments on a deposit. Data preparation. Analysis of results.

Optimization problems in economics. The “Solution Search” add-on as a universal tool for carrying out optimization economic calculations. Basic terminology: target cell, mutable cells, constraints. Recommendations for solving optimization problems using the “Solution Search” add-on. Organization of restrictions. Examples of using spreadsheets to solve typical economic optimization problems.

Using Solution Finder to determine the optimal production plan. Solution of the optimal transportation plan problem. Carrying out calculations to determine the optimal capital allocation.

Educational and thematic plan

№	Subject	Number of hours
	Section I. Economic calculations in MS Excel	8
	Topic 1. Organization economic calculations in MS Excel	2
1.1.	Organizing formulas and formatting data in tables containing economic information. Using built-in MS Excel functions for economic calculations.
1.2.	Creating and formatting a table for calculating the company's profit.
	Topic 2. Using built-in financial functions for analyzing and calculating economic indicators	2
2.1.	Classification of built-in financial functions of MS Excel. Methods of calculating interest. Calculations for deposits and loans.
2.2.
	Topic 3. Analysis of economic information using lists in MS Excel	4
3.1.	The concept of a list in MS Excel. The list as a database of economic information. Analysis of economic information through the Sort operation. Using filtering operations to analyze economic information.
3.2.	Prompt display of information using the MS Excel Results procedure.
3.3.	The concept of a pivot table. Using pivot tables in preparing summary reports.
3.4.	List processing. Problem solving.
	Section II. Using business graphics to organize economic calculations	3
	Topic 1. Construction of graphs and diagrams.	3
1.1.	Create and edit graphs and charts that display economic information. Graphical solution of economic problems in MS Excel. Sales volume forecasting, graphically in MS Excel.
1.2.	The concept of approximation. Approximation methods. Implementation of the least squares method for approximating the supply function in MS Excel.
1.3.	The concept of trend. Types of trend lines used in approximation using MS Excel.
	Section III. Methods of analyzing and processing information for decision making	5
	Topic 1. Parameter selection	1
1.1.	Using the “Parameter Selection” apparatus in decision-making tasks. Using “Parameter Selection” when determining the equilibrium price.
	Topic 2. Carrying out optimization economic calculations using MS Excel	4
2.1.	Solving economic problems using Solution Search.
2.2.	Using Solution Finder to determine the optimal production plan.
2.3.	Carrying out calculations to determine the optimal capital allocation.
2.4.	Solution of the optimal transportation plan problem.
	Test	1

LITERATURE

For students:

	Computer science. Problem book - workshop edited in 2 volumes. – M.: Laboratory of Basic Knowledge, 2008.
	Ugrinovich and information Technology. Textbook for grades 10-11, 2007.

For the teacher:

	Rakitin and formalization: Toolkit. – M.: Laboratory of Basic Knowledge, 2006.
	Garnaev MS Excel and VBA in economics and finance. - St. Petersburg: BHV - St. Petersburg, 2000.
	MS Excel: Collection of examples and tasks. – M.: Finance and Statistics, 2004.
	Basics of economic theory . Textbook for grades 10-11. general education establishment Profile level of education, Ed. , In 2 books, M.: Vita-Press, 2006.
	Economic informatics and computer technology: Textbook/, etc.; Ed. , . Ed. 2nd, revised and additional - M.: Finance and Statistics, 1996.

The financial plan specifies the following standards:

• currency of settlements and payments;
• list of taxes, tax rate and frequency of payments (month, quarter, year), which is established in accordance with current system taxation;
• predicted key rate of the Central Bank by year of project implementation;
• method of attributing interest payments on loans;
• inflation rate by year of project implementation;
• profit distribution standards.

Currency of settlements and payments. The rules for carrying out calculations are determined by the Civil Code of the Russian Federation (Chapter 22, Article 317):

• monetary obligations must be expressed in rubles;
• V monetary obligation it may be stipulated that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in conditional monetary units ah (ecu, special drawing rights, etc.). In this case, the amount payable in rubles is determined by official rate the corresponding currency or conventional monetary units on the day of payment, unless a different rate or another date for its determination is established by law or by agreement of the parties;
• use of foreign currency, as well as payment documents in foreign currency when making payments in the territory Russian Federation obligations are allowed in cases, in the manner and on the conditions determined Federal law dated December 10, 2003 No. 173-FZ “On currency regulation And exchange control"or in the manner prescribed by him.

The forecast for the exchange rate (euro and dollar) can be viewed on the website of the Agency for Economic Forecasting (APECON) (apecon.ru). It conducts research for corporations and holding companies operating in real sector economy, its profile is long-term forecasting of economic indicators that affect market risks of business.

Taxes and insurance premiums. This includes a list of taxes, the tax rate and the frequency of payments (month, quarter, year), which is established in accordance with the current taxation system and correlates with the chosen organizational and legal form of doing business.

Projected key rate of the Central Bank (by years of project implementation). Key rate - main indicator monetary policy Central Bank, which directly affects the cost of borrowing funds by banks. The value of the key rate is important for determining the level of interest rates on loans for enterprises and households. The key rate itself reflects interest rate loan to banks for one week.

Forecast for key rate The Central Bank can also be viewed on the website. Economic Forecasting Agency (APECON). Agency experts use mathematical and statistical forecasting methods based on objective historical data, taking into account the following factors with varying degrees of significance:

• cyclicality;
• correlation of market indicators;
• changes in the availability and attractiveness of the instrument for speculators;
• growth of electronic and algorithmic trading;
• the degree of regulatory intervention;
• increasing frequency of significant events over time.

Method of attributing interest payments on loans. The method of accounting for interest on a loan involves two options for assigning interest to financial statements: for costs and for profits.

When expense allocations (applies to investment assets) the amount of interest payments for loans reduces the tax base for calculating income tax. This is the most profitable payment method for the company.

At attributable to profit interest is paid from net profit after taxes.

Active (according to Tax Code RF) order tax accounting Interest on debt obligations allows you to take into account the entire amount of interest in expenses when calculating the income tax base (clause 1 of Article 269, clause 2 of Article 346.16 of the Tax Code of the Russian Federation). However, for this, such expenses must meet the requirements established in Art. 252 Tax Code of the Russian Federation: economic feasibility; proper documenting; focus on generating income.

The procedure for tax accounting of interest on loans and borrowings received depends on what taxation system the borrower uses.

In organizations using common system taxation (OSNO), interest on loans and borrowings are taken into account as part of non-operating expenses(Clause 2, Clause 1, Article 265 of the Tax Code of the Russian Federation). In organizations using the simplified taxation system (STS), interest on loans and borrowings is taken into account as expenses (clause 9 of Article 346.16 of the Tax Code of the Russian Federation).

To be recognized as part of these expenses, such expenses must (as indicated earlier) meet the requirements established in Art. 252 of the Tax Code of the Russian Federation: economic feasibility; proper documentation; focus on generating income.

At the same time, according to controlled transactions the amount of expenses (for the borrower) and income (for the lender/creditor) in the form of interest can be adjusted. Such interest is taken into account in expenses based on the actual rate, taking into account the provisions of Section. V.1 of the Tax Code of the Russian Federation (clause 1 of Article 269 of the Tax Code of the Russian Federation).

Inflation rate (by years of project implementation). All calculations for investments in future periods must be carried out taking into account inflation - in the prices of these periods. Inflation in Russia is calculated based on the consumer price index for goods and services. At the same time, under consumer prices refers to the final price paid by the buyer of a product or service and which includes taxes and duties. Therefore, it would be incorrect to use the inflation index to adjust prices for raw materials and supplies, the cost of energy and heat carriers and other costs over the entire time interval of the project. It is advisable to determine individual price dynamics for each object subject to the influence of inflation:

• sales (changes in product prices by industry);
• real estate objects (change in value for the main types of fixed assets of the enterprise by type of object and by industry);
• energy resources (changes in the cost of electricity, heat, fuel, etc.);
• direct costs (changes in the cost of raw materials, materials, components);
• wage(change in wage level).

Information on price dynamics for each inflation object can be found

obtained from statistical collections of Rosstat (www.gks.ru) and territorial bodies Federal service state statistics. It is advisable to use data related to the region where the project will be implemented.

Profit distribution standard. This is the standard for the distribution of net profit as a percentage of dividend payments to owners, the percentage of reinvestment of profits. The procedure for distributing profits is enshrined in the company's charter.

Depreciation rates. Under this article, the financial plan indicates the method of calculating depreciation of fixed assets and the rate of depreciation rates for fixed assets. For example, depreciation is linear and accrued quarterly.

Detailed calculations. Financial and economic calculations are made:

• in the first year - with details by month;
• in the second year - with a quarterly breakdown;
• in the third year and all subsequent years - by year.

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• Transactions between related parties. But not any transactions between them, but only certain ones taking into account the features provided for in Art. 105.14 of the Tax Code of the Russian Federation “Controlled transactions”.